EASYTAX, VAT fiscal representative

Portugal

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: Portugal

Portugal – Updates on electronic invoicing in Portugal

Depuis le 1er juillet 2021, il est nécessaire dans certains cas pour les sociétés immatriculées à la TVA au Portugal de disposer d’un logiciel de facturation électronique certifié (voir actualité récente sur le sujet). A decree dated 27th July 2021 (Despacho No. 260/2021-XXII) clarified that “PDF invoices shall be considered as electronic invoices for all...
Country Briefs
18 August 2021

Portugal – Portugal incorporates the One Stop Shop into legislation

Following the One Stop Shop reform that came into force on July 1st 2021, impacting the various player in the e-commerce chain (e-sellers,marketplaces, dropshippers etc), the tax and customs authority (autoridade tributária e aduaneira) has issued a series of circular letters: Ofício Circulado N.º: 30238 2021-06-25 : regarding regulations for e-commerce and distance selling; Ofício...
20 July 2021

Portugal – Clarification of Proof Required for VAT Exemption

On February 3rd 2020, the Portuguese Tax Authorities issued circular No. 30218/2020 providing clarification on what proof is required for shipping or transporting goods when applying for VAT exemptions on Intra-Community transactions of goods. It also specifies what documentation must be kept either by taxable persons transferring goods under the simplified consignment stock scheme or...
Country Briefs
17 April 2020

Portugal – Clarification of New Invoicing Rules

On October 2nd 2019, the Portuguese Tax Authorities published the general guidelines for the new invoicing rules. These confirmed that even companies without a permanent establishment in Portugal who are established within the EU will be required to issue invoices using certified software, from 1st January 2021. From 1st January 2020, this obligation also applies...
Country Briefs
18 October 2019
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